In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

Phosphorus is usually the limiting nutrient for eutrophication in inland receiving waters; therefore, phosphorus concentrations must be controlled. In the present study, a series of jar test was conducted to evaluate the optimum pH, dosage and performance parameters for coagulants alum and calcium chloride. Phosphorus removal by alum was found to be highly pH dependent with an optimum pH of 5.7-6. At this pH an alum dosage of 80 mg/l removed 83 % of the total phosphorus. Better removal was achieved when the solution was buffered at pH = 6. Phosphorus removal was not affected by varying the slow mixing period; this is due to the fact that the reaction is relatively fast.
The dosage of calcium chloride and pH of solution play an importa

The removal of heavy metal ions from wastewater by sorptive flotation using Amberlite IR120 as a resin, and flotation column, was investigated. A combined two-stage process is proposed as an alternative of the heavy metals removal from aqueous solutions. The first stage is the sorption of heavy metals onto Amberlite IR120 followed by dispersed-air flotation. The sorption of metal ions on the resin, depending on contact time, pH, resin dosage, and initial metal concentration was studied in batch method .Various parameters such as pH, air flow rate, and surfactant concentration were investigated in the flotation stage. Sodium lauryl sulfate (SLS) and Hexadecyltrimethyl ammonium bromide (HTAB) were used as anionic and cationic surfactant re

Praise be to Allah. Praise be to Him. We seek refuge in Him. We seek forgiveness from him. We seek forgiveness from him.
And the disadvantages of our actions, of his hands
e
It is important, if not all, to pay tribute to God
Muhammad Abdo and Rasoulou, there is no way to deprive the nation of the weakness of God alone and not to share it
 Which suffer from the Quran, and the loss of its borders, bad
The work did not work and did not improve
Do what they offer and delay the others, except by reference to this Koran and the extraction of treasures and secrets
 And news.
The Great Quran Study

Lu Imito ordered each poisoned, and achieved several targets of
YEMYA: Knowing the secrets of the Grea

Mastitis is an udder tissue inflammation which has infected various species of animals. It happens through several types of pathogenic bacteria, particularly Streptococcus agalactiae. GBS is a leading cause of cow mastitis. In our sample, 9.52% of Streptococcus agalactiae were isolated which were collected from bovine mastic milk and identified by biochemical tests such as catalase, oxidase, Production of indole, fermentation of sugar, an examination of antibiotic sensitivity, CAMP test and group kits of Lancefield. The results showed that all Streptococcus agalactiae isolate was diagnosed by CAMP test by the appearance of the arrowhead in blood agar and by the appearance of visible agglutination on a card in the serological grouping kit of

In this study, aromatic polyamide reverse osmosis membranes were used to remove zinc ions from electroplating wastewater. Influence of different operating conditions such as time, zinc concentration and pressure on reverse osmosis process efficiency was studied.  The experimental results showed, concentration of zinc in permeate increase with increases of time from 0 to 70 min, and flux of water through membrane decline with time. While, the concentrations of zinc in permeate increase with the increase in feed zinc concentration (10–300 mg/l), flux decrease with the increment of feed concentration. The raise of pressure from 1 to 4 bar, the zinc concentration decreases and the flux increase. The highest recovery percentage was fou